Search Legislation

Finance Act 2010

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

Main changes

This section has no associated Explanatory Notes

5After section 394 insert—

“Qualifying change of ownership”

394A“Qualifying change of ownership”

For the purposes of the sales of lessors Chapters there is a qualifying change of ownership in relation to a company (“A”) on any day if there is a relevant change in the relationship on that day between A and a principal company of A unless any of the following apply—

(a)section 395(2),

(b)section 396(2), or

(c)section 398A(2) or (5).

Back to top

Options/Help